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Abstrak :
[The taxation of bequests has long been and still is subject to intensive discussions in many industrialized countries. Triggered by these discussions, Verena Kley analyzes the taxation of bequests from economic perspectives, focusing on wealth transfers of very rich individuals. Given empirical findings, bequests of these individuals generate almost the entire revenues from wealth transfer taxation. Due to this, their specific preferences prove to be decisive for the optimal taxation of bequests. The author analyzes normative as well as positive implications for optimal wealth transfer taxation, accounting for a 'capitalist spirit', traditionally associated with the upper tail of the wealth distribution. , The taxation of bequests has long been and still is subject to intensive discussions in many industrialized countries. Triggered by these discussions, Verena Kley analyzes the taxation of bequests from economic perspectives, focusing on wealth transfers of very rich individuals. Given empirical findings, bequests of these individuals generate almost the entire revenues from wealth transfer taxation. Due to this, their specific preferences prove to be decisive for the optimal taxation of bequests. The author analyzes normative as well as positive implications for optimal wealth transfer taxation, accounting for a 'capitalist spirit', traditionally associated with the upper tail of the wealth distribution. ]

Abstrak :
Pengaturan mengenai penggunaan akta pembagian waris telah diatur sejak tahun 1997 dengan berlakunya Pasal 42 ayat (4) PP 24/1997. Namun, nyatanya hingga saat ini belum semua kantor pertanahan menerima penggunaan akta tersebut. Di Kantor Pertanahan Kota Administrasi Jakarta Utara, penggunaan akta pembagian waris baru dapat digunakan sejak tahun 2022, sedangkan di Kabupaten Bogor I, akta pembagian waris belum dapat digunakan. Adanya ketidakseragaman prosedur yang harus ditempuh oleh para ahli waris tidak mencerminkan asas sederhana yang dianut dalam pendaftaran tanah. Penelitian ini akan mengidentifikasi dan menganalisis permasalahan yang menyebabkan ketidakseragaman penerapan Pasal 42 ayat (4) PP 24/1997 di Kantor Pertanahan Kota Administrasi Jakarta Utara dan Kabupaten Bogor I, serta memberikan solusi terhadap permasalahan yang ditemui. Dalam penelitian yang menggunakan metode non-doktrinal ini, penulis terlebih dahulu mempelajari peraturan dan teori yang berkaitan dengan penggunaan akta pembagian waris sebagai dasar peralihan hak atas tanah karena pewarisan. Selanjutnya, penulis melakukan wawancara kepada Notaris/PPAT dan Kantor Pertanahan Kota Administrasi Jakarta Utara dan Kabupaten Bogor I untuk mengetahui kenyataan di lapangan. Dari penelitian ini, dapat disimpulkan bahwa terdapat dua perbedaan dalam penerapan Pasal 42 ayat (4) PP 24/1997 tentang akta pembagian waris di Kota Administrasi Jakarta Utara dan Kabupaten Bogor I, yaitu mengenai penerimaan akta pembagian waris sebagai dasar peralihan hak dan pajak yang dipungut. Hambatan utama yang menyebabkan tidak seragamnya penerapan Pasal 42 ayat (4) PP 24/1997 adalah karena perbedaan pandangan dari para pihak terkait, khususnya kantor pertanahan. Oleh sebab itu, untuk dapat mewujudkan keseragaman dalam penggunaan akta pembagian waris, diperlukan adanya peran aktif dari Badan Pertanahan Nasional, kantor pertanahan serta dari notaris. ......Provisions regarding the use of inheritance distribution deed have been regulated since 1997 with the enactment of Article 42 paragraph (4) of PP 24/1997. However, until now not all land offices accept the use of inheritance distribution deed. In the Land Office of North Jakarta Administrative City, the use of inheritance distribution deed can only be implemented from 2022, while in Land Office of Bogor Regency Area I, the use of inheritance distribution deeds cannot be used yet. The nonuniformity of these procedures that must be followed by the heirs does not reflect the simple principles adopted in land registration. This research will identify and analyze the problems that have caused the use of the inheritance distribution deed as the basis for the transfer of land rights yet to be carried out and provide solutions to the problems encountered. In this non-doctrinal method research, the author first studies the regulations and theories related to the use of inheritance distribution deed as the basis for transferring land rights due to inheritance. Furthermore, the authors conducted interviews with the Notary/PPAT and the representative from the Land Office of the North Jakarta Administrative City and Bogor Regency Area I to find out the reality on the ground. From this research, it is concluded that there are two differences in the implementation of the transfer of land rights due to inheritance in the Administrative City of North Jakarta and Bogor Regency Area I, namely regarding the acceptance of the inheritance distribution deed as the basis for the transfer of rights and the difference in taxes collected. The main obstacle regarding different implementations of Article 42 paragraph (4) of PP 24/1997 is caused by different perspectives from the relevant parties, especially the Land Officers. Therefore, in order to pursue uniformity of the use of the inheritance distribution deed, it is necessary to have a more proactive role from the National Land Agency, the Land Office, as well as from the notary.